Precisely why it’s strictly a matter of individual taste and objectives. A talented and knowledgeable amplifier designer and builder can choose from a variety of output tube types and create a fabulous sounding amplifier. 300b, 45, 2A3, 211, the list can go on and on. People can post here and say this tube sounds better than that tube. You will never establish universal consensus, Taste is personal (As only it could be).
If someone doesn’t like the 300b or believes that it is too expensive, okay that’s fine and understood. The OP expressed a specific interest in 300b SET amplifiers and I can completely understand this and yes encourage and support him. The premium tier 300bs are expensive and in my opinion worth it. You receive superb sound quality and impressive tube life longevity. An excellent tradeoff in my estimation.
If the OP had shown an interest in an el 34, 845, PX 25. or whatever I would support that endeavor as well. There are so many terrific directions one can elect to pursue that can result in excellent outcomes. The superb 300b happens to be one of them.
Talented builder + good design and implementation +high quality parts= very good sounding amplifier. Best of luck @dholmes189 (The OP). You’ll love a 300b SET amplifier if you decide to acquire one.
Charles